Section 92A(2)(c) in The Income Tax Act, 1961

[Cites 0, Cited by 4] [Section 92A(2)] [Section 92A] [Entire Act]

Union of India - Subsection

Section 92A(2)(c) in The Income Tax Act, 1961

(c)a loan advanced by one enterprise to the other enterprise constitutes not less than fifty-one per cent. of the book value of the total assets of the other enterprise; or

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Union of India - Subsection

Section 92A(2)(c) in The Income Tax Act, 1961